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Property, Plant and Equipment
12 Months Ended
Sep. 30, 2018
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
PROPERTY, PLANT AND EQUIPMENT

The following table summarizes the various components of property, plant and equipment within the Consolidated Balance Sheets as of September 30:

(In millions)
 
2018
 
2017
Land
 
$
51

 
$
51

Buildings (a)
 
292

 
286

Machinery and equipment
 
442

 
442

Construction in progress
 
62

 
44

Total property, plant and equipment
 
847

 
823

Accumulated depreciation (b)
 
(427
)
 
(432
)
Net property, plant and equipment
 
$
420

 
$
391

 
 
 
 
 
(a)
Includes $22 million and $28 million of assets under capitalized leases as of September 30, 2018 and September 30, 2017 respectively.
(b)
Includes $4 million and $4 million for assets under capitalized leases as of September 30, 2018 and September 30, 2017, respectively.

Non-cash accruals included in total property, plant and equipment totaled $13 million and $39 million for the years ended September 30, 2018 and 2017, respectively.

The following summarizes property, plant and equipment charges included within the Consolidated Statements of Comprehensive Income.

(In millions)
 
2018
 
2017
 
2016
Depreciation (includes capital leases)
 
$
49

 
$
42

 
$
38